TaxTMI 
TaxTMI 
My friend is a MD of IT company.He wants to know whether he can avail ITC for the telephone bills paid
regards
Input tax credit
19 Sep 2017 
12 Replies 
1812 Views Asked by
Input tax credit for telephone services depends on demonstrated business use; mixed personal use requires apportioned credit.
Input tax credit for telephone services depends on use in the course or furtherance of business; personal consumption is excluded and partial business use requires apportionment of recoverable input tax. Telephones in a director's name or at home may qualify if demonstrably used for company business, but mixed-use cases create evidentiary and audit challenges and are assessed case-by-case. (AI Summary)
Input tax credit for telephone services depends on use in the course or furtherance of business; personal consumption is excluded and partial business use requires apportionment of recoverable input tax. Telephones in a director's name or at home may qualify if demonstrably used for company business, but mixed-use cases create evidentiary and audit challenges and are assessed case-by-case. (AI Summary)